个人所得税纳税申报表式样.docx

1、个人所得税纳税申报表式样附件：个人所得税纳税申报表式样 ANNEX: INDIVIDUAL INCOME TAX RETURN FORMAT附表1个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）INDIVIDUAL INCOME TAX RETURN（For individuals with an annual income of over 120,000 RMB Yuan）纳税人识别号： 纳税人名称（签字或盖章）： Taxpayers ID number Taxpayers name （signature/stamp）税款所属期: 填表日期： 年 月 日 金额单位：元（列至角分）

2、Income year Date of filing: date month year Monetary unit: RMB Yuan纳税人姓名Taxpayers name国籍Nationality身份证照类型ID Type身份证照号码ID number抵华日期Date of arrival in China职业Profession任职、受雇单位Employer经常居住地Place of residence中国境内有效联系地址Address in China邮编Post code联系电话Tel. number所得项目Categories of income年所得额 Annual Income应

3、纳税额Tax payable已缴（扣）税额Tax pre-paid and withheld抵扣税额Foreigntax credit应补（退）税额Tax owed or overpaid境内Income from within China境外Income from outside China合计Total1、工资、薪金所得Wages and salaries2、个体工商户的生产、经营所得Income from production or business operation conducted by self-employed industrial and commercial househ

4、olds3、对企事业单位的承包经营、承租经营所得Income from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets4、劳务报酬所得Remuneration for providing services5、稿酬所得Authors remuneration6、特许权使用费所得Royalties7、利息、股息、红利所得Interest, dividends and bonuses8、财产租赁所得 Income from

5、 lease of property9、财产转让所得Income from transfer of property10、偶然所得 Incidental income11、其他所得 other income合 计 Total我声明，此纳税申报表是根据中华人民共和国个人所得税法的规定填报的，我确信它是真实的、可靠的、完整的。Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE

6、PEOPLES REPUBLIC OF CHINA , and to the best of my knowledge and belief, the information provided is true, correct and complete.纳税人(签字)Taxpayers signature代理人名称: (Firms name) 经办人(签章) (Preparers signature):代理人(公章)(Firms stamp): 联系电话 (Phone number):受理人： 受理时间： 年 月 日 受理申报机关：(Responsible tax officer) (Time

7、: Date/Month/Year) (Responsible tax office)填表须知一、本表根据中华人民共和国个人所得税法及其实施条例和个人所得税自行纳税申报办法(试行)制定，适用于年所得12万元以上的纳税人的年度自行申报。二、负有纳税义务的个人，可以由本人或者委托他人于纳税年度终了后3个月以内向主管税务机关报送本表。不能按照规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延期。三、填写本表应当使用中文，也可以同时用中、外两种文字。四、本表各栏的填写说明如下：1、纳税人识别码、纳税人名称：纳税人取得的年所得中含个体工商户的生产、经营所得和对企事业单位的

8、承包经营、承租经营所得时填写本栏。纳税人识别码：填写税务登记证号码。纳税人名称：填写个体工商户、个人独资企业、合伙企业名称，或者承包承租经营的企事业单位名称。2、税款所属期和填表日期税款所属期，填写纳税人实际取得所得的年度；填表日期，填写纳税人办理纳税申报的实际日期。3、身份证照类型：填写纳税人的有效身份证件（身份证、护照、回乡证、军人身份证件等）名称。4、身份证照号码：填写纳税人有效身份证件上的号码。5、抵华日期：填写中国境内无住所纳税人抵华的实际日期。 6、职业：填写纳税人的主要职业。7、任职、受雇单位：填写纳税人的任职、受雇单位名称。纳税人有多个任职、受雇单位时，填写受理申报的任职、受雇

9、单位。8、经常居住地：是指纳税人离开户籍所在地最后连续居住一年以上的地方。9、中国境内有效联系地址：填写纳税人的住址或者有效联系地址。中国境内无住所居民住在公寓、宾馆、饭店的，应当填写公寓、宾馆、饭店名称和房间号码。 10、年所得额：填写在纳税年度内取得相应所得项目的收入总额。年所得额按个人所得税自行纳税申报办法的规定计算。各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价（基价）折合成人民币计算。11、已缴（扣）税额：填写当期取得该项目所得在中国境内已经缴纳或者扣缴义务人已经扣缴的税款。12、抵扣税额：填写个人所得税法允许抵扣的在中国境外已经缴纳的个人所得税

10、税额。13、本表为A4横式。一式两份，纳税人留存一份，税务机关留存一份。 InstructionsI. This return is designed for individuals with an annual income of over 120,000 RMB Yuan in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLI

11、C OF CHINA and THE SELF DECLRATION RULES CONCERNING INDIVIDUAL INCOME TAX (provisional). II. Taxable individuals have the obligation to fill out and submit the return to the local tax authority within 3 months after the end of the tax year, either by themselves or other entrusted preparers. In case

12、of inability to file the return within the prescribed time limit an application should be submitted to the local tax authority within prescribed time limit and upon the tax authoritys approval the filing deadline may be extended.III. The return should be filled out in Chinese or in both Chinese and

13、a foreign language.IV. Instructions for filling out various items:1、Taxpayers ID number and Taxpayers name: this item is to be filled out by taxable individuals who make part or all of their annual income from production or business operations by self-employed industrial and commercial households, o

14、r from contracted or leased operation of enterprises or social service providers partly or wholly funded by state assets.Taxpayers ID number: the number on the tax registration certificate.Taxpayers name: the name of the taxable self-employed industrial and commercial households, individually-owned

15、enterprises, partnerships, or enterprises or social service providers partly or wholly funded by state assets under contracted or leased operation.2、Income year and Date of filing：Income year: the year in which the taxpayer receives the income;Date of filing: the actual date when the return is filed

16、.3、ID Types：the name of the effective identification certificate of the taxpayer (ID Card, passport, military staff certificate, returning permit, etc.)4、ID number：the number of the effective identification certificate of the taxpayer.5、Date of arrival in China：the actual date of arrival in China fo

17、r the taxpayer that has no residence in China. 6、Profession：the main profession of the taxpayer.7、Employer：the taxpayers employer. The name of the employer for the reporting shall be filled if there are more than one employer.8、Place of residence：the last place where the taxpayer has lived for succe

18、ssively more than 1 year away from the place where he or she is registered as a permanent resident. 9、Address in China：The address or the effective contacting address of the taxpayer. For a person without a residence who lives in a hotel, it means the room number and the hotel name. 10、Annual income

19、：the total amount of the corresponding items of income in the tax year. The annual income is calculated in accordance with THE IMPLEMENTING RULES OF THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA and THE SELF DECLARATION RULES CONCERNING THE INDIVIDUAL INCOME TAX The calculation shal

20、l be in RMB Yuan. Those in foreign currencies shall be converted to the RMB Yuan on the basis of the foreign exchange rate quoted by the competent state foreign exchange authority.11、Tax pre-paid or withheld：the amount of the tax paid or withheld for the current items of income within China.12、Forei

21、gn tax credit：the amount of the individual income tax paid outside China that can be credited against the Chinese tax in accordance with THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. 13、This form is in A4 horizontal format with two duplicates: one for the taxpayer and the other for

22、 the tax office for keeping. 附表2附表3附表4附表5附表6附表7纳税人编码1 2 3 4 5 6 7 8 9 10 11 12 纳税人编码纳税人编码8 9 13 纳税人编码：纳税人编码：纳税人编码：附表8个人独资企业和合伙企业投资者个人所得税申报表纳税人编码： 申报期： 年 月 日至 年 月 日 金额单位：元投资者姓名投资者身份证号码企业名称企业税务登记号企业电话企业地址行业类别企业银行账号项 目行次本期数累计数补充资料一、收入总额 11.年平均职工人数 人2.工资总额 元3.从其他企业取得的生产经营所得(1) (分配比例 )(2) (分配比例 )(3) (分配比

23、例 )(4) (分配比例 ) 减：成本 2 费用、税金 3 营业外支出 4二、企业利润总额 5三、纳税调整增加额 6 1.超过规定标准扣除的项目 7 (1)从业人员工资支出 8 (2)职工福利费 9 (3)职工教育经费10 (4)工会经费11 (5)利息支出12 (6)广告费13 (7)业务招待费14 (8)教育和公益事业捐赠15 (9)提取折旧费16 (10)无形资产摊销17 (11)其他18 2.不允许扣除的项目19填表人签字： 纳税人签字： (1)资本性支出20 (2)无形资产受让、开发支出21 (3)违法经费罚款和被没收财物损失22 (4)税收滞纳金、罚金、罚款23 (5)灾害事故损失赔偿24 (6)非教育和公益事业捐赠25 (7)各种赞助支出26 (8)计提的各种准备金27 (9)投资者的工资28 (10)与收入无关的支出29 3.应税收益项目30 (1)少计应税收益31 (2)未计应税收益32四、纳税调整减少额33（本栏目由税务机关填写）收到日期：接受人：审核日期：审核记录：主管税务机关盖章年 月 日主管税务官员签字： 1.弥补亏损34